Levy of tax and penalty - details not matching with verifying ...

Case Laws GST

August 4, 2021

Levy of tax and penalty - details not matching with verifying sheets - The much is clearly reflected from the record that the petitioner has transported the goods in violation of Rule 138. The findings have been recorded by the authorities below that it was fraudulently done and the penalty was also levied on the petitioner. - Petition dismissed - HC

View Source

← Previous Next →

Levy of tax and penalty - details not matching with verifying ...

Case Laws GST

August 4, 2021

You may also like:

Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

No doubt the discretion to levy the penalty or to drop the penalty proceedings is entirely the discretion of the appropriate authority who is authorized under the...

Validity of SCN - Levy of penalty of 100% of tax dues reflected in the Summary of the Order are also in the teeth of the provisions of Section 73(9) of the Act of 2017,...

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or...

Penalty u/s 117 of the Customs Act, 1962 was levied against appellants, Customs House Agents (CHAs), for not exercising due diligence. The allegation was that appellants...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Entry Tax - “Fork Lift” to be considered as "Motor Vehicle" or not - Section 3 clearly states if vehicle is not liable for registration, then the respondent is not...

The issue pertained to the categorization of galvanized iron sheets under the Central Sales Tax (CST) Act and the Andhra Pradesh Value Added Tax (VAT) Act. The Supreme...

Demand of service tax based on Balance Sheet - The Tribunal emphasizes that amounts reflected in the Balance Sheet cannot determine Service Tax liability without...

Levy of penalty u/s 271(1)(c) - The assessee clearly had a bonafide explanation for not adding the unpaid tax liabilities to its income since it was contesting the very...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Levy of penalty u/s 271(1)(c) - it was the assessee which has actually provided all the details in respect of value of properties which were purchased from Financial...

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

Quick Updates: